商业企业“四放开”的全面推行,对搞活市场流通、提高企业效益,发挥了积极的作用。但是,也必须看到,随着经营、价格、分配、用工的放开,市场竞争越来越激烈,商业企业经营的风险也将愈来愈大。目前,我们大多数商业企业抗“风险”的承受力都很弱,如果在经营中受到较大的挫折,不仅会严重影响企业的发展,甚至会威胁到企业的生存。因此,笔者认为商业企业在会计事务处理上,应实行稳健原则,从而尽可能地减少企业经营风险。稳健原则是针对会计事项中的不确定因素所作的谨慎反映,即在某一会计程序有几种处理方案可供挑选时,应选择谨慎的方法,多考虑一些风险因素。随着经济体制改革的深入,我国的会 The full implementation of the “four release” of commercial enterprises has played a positive role in invigorating market circulation and improving corporate profits. However, it must also be noted that with the liberalization of business, prices, distribution, and employment, market competition will become increasingly fierce, and the risks of commercial companies will also increase. At present, most of our business enterprises have very weak endurance against “risk”. If they are subjected to major setbacks in their operations, they will not only seriously affect the development of the company, but will even threaten the survival of the company. Therefore, the author believes that commercial enterprises should implement the principle of soundness in the handling of accounting transactions so as to reduce their operating risks as much as possible. The principle of prudence is a careful reflection of uncertainties in accounting matters. When there are several treatment options for an accounting program, one should choose a prudent approach and consider more risk factors. With the deepening of the reform of the economic system, the meeting of our country will